Land Tax Regulations 1912 (Amendment) (Provisional) (Cth)

STATUTORY RULES

1913. No. 276.

AMENDMENT OF REGULATIONS UNDER THE LAND TAX ASSESSMENT ACT 1910–1912.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following amendment of the Regulations under the Land Tax Assessment Act 1910-1912 should come into immediate operation, and make the Regulation to come into operation forthwith as a Provisional Regulation.

Dated this fifteenth day of October, One thousand nine hundred and thirteen.

DENMAN,

Governor-General.

By His Excellency’s Command,

JOHN FORREST,

Treasurer.

Sub-regulation (2) of Regulation 40 of the Land Tax Regulations 1912 (S.R. 1912, No. 141) is amended by omitting all the words from “If within thirty days” to the end of the sub-regulation, and inserting in their stead the words:—

“If the taxpayer is dissatisfied with the decision of the Commissioner or Deputy Commissioner, he may within thirty days of the date of the written notice of such decision, or such further period as the Commissioner or Deputy Commissioner allows, require the objection to be treated as an appeal, and shall within such thirty days notify the Commissioner or Deputy Commissioner, as the case requires, of the Court to which he desires his objection to be transmitted.

No appeal shall be allowed in respect of which no notification of the Court to which the taxpayer desires his objection to be transmitted has been forwarded within the period limited.”

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Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.

C.14568,—Price 3d.